News and Case Studies

SBA – Plan Your Business

Use market research to find customers

Market research blends consumer behavior and economic trends to confirm and improve your business idea.

It’s crucial to understand your consumer base from the outset. Market research lets you reduce risks even while your business is still just a gleam in your eye.

Gather demographic information to better understand opportunities and…

SBA Business Valuations: When and How To Choose a Business Valuation Company

SBA Business Valuations:

“If the amount being financed (including any 7(a), 504, seller, or other financing) minus the appraised value of real estate and/or equipment is greater than $250,000 or if there is a close relationship between the buyer and seller (for example, transactions between existing owners or family members), the Lender must obtain an independent business valuation from a…

SBA Business Valuations

Nationwide Valuations is a leading provider of SBA-compliant business valuations, having prepared several thousand business valuations over the past 11 years. Our Certified Business Appraisers have prepared business valuations in support of 7(a), 504 and conventional financing for businesses in a wide variety of industries.

Contact us today to learn…

Should You Sell Your Business Now?

Have you been thinking about selling your business but just can’t decide if now is the best time?  Do you find yourself repeatedly analyzing the economic situation and wishing you had a crystal ball? There are positive signs and there are negative signs….

If you’re still up in the air and can’t quite decide whether or not to hit the eject button, here are six reasons you might want to…

What Are the Main Factors That Impact the Value of a Business Interest?

The value of a business interest is impacted by a number of factors, many of which may change from year to year.  Factors that impact the value of a business include the following:

Financial performance—If a business has poor earnings capacity or is on the verge of bankruptcy, the value of the business is going to be negatively impacted.  If the business has strong historical earnings but…

DOL abandons appraiser-as-fiduciary rule

In late January, the Department of Labor (DOL) announced that it will abandon the “appraiser-as-fiduciary” rule from its planned reproposal of a broader fiduciary rule. As reported in the January 2015 issue of ASA’s Capital Action publication, the ASA has learned that when the DOL reproposes a broad set of rules affecting fiduciaries and prohibited transactions, the proposal will not…

Court Case – Estate of Franklin Z. Adell v. Commissioner

Estate of Franklin Z. Adell v. Commissioner, T.C. Memo 2014-155, Filed August 4, 2014.

The Facts:

Mr. Franklin Z. Adell (“the decedent”) died on August 13, 2006. At the time of his death, among other assets, the decedent owned a 100% interest in (“STN”), a cable uplinking company created to provide services to one customer, a non-profit religious network called The Word Network…

Court Case – Estate of Helen P. Richmond, Petitioner vs. Commissioner of IRS

Estate of Helen P. Richmond, Petitioner vs. Commissioner of IRS, T.C. Memo 2014-26, Filed February 11, 2014.

The Facts:

Ms. Helen Richmond passed away in December of 2005. At the time of her death, Ms. Richmond owned a 23.44% interest in a family-owned personal holding Company, Pearson Holding Company (“PHC”). As of December 2005, PHC has 2,338 shares of common stock outstanding held by 25…

What Can Trigger an Automatic IRS Audit?

Here’s an interesting tidbit that was uncovered at last November’s 2013 AICPA Forensic & Valuation Services Conference. IRS audits can be triggered when the same firm does a client’s tax work and valuation work. It was indicated that IRS agents in some areas will pull an estate and gift tax return that is prepared by the same firm that prepares the attached valuation report. A poll of…

Estate of John F. Koons III, Petitioner vs. Commissioner of IRS

Estate of John F. Koons III, Petitioner vs. Commissioner of IRS, T.C. Memo 2013-94, Filed April 8, 2013.

The Facts:

The decedent, John F. Koons, III, died on March 3, 2005. Mr. Koons served as the president and CEO of Central Investment Corp. (“CIC”). CIC was a bottler and distributor of Pepsi soft drinks and was in the business of selling food and drinks from vending machines. Mr. Koons…

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